Kenya · KRA VAT 3
Kenya VAT Return — box-by-box guide
Kenya's VAT Act 2013 (Cap. 476) sets the standard rate at 16%. All VAT-registered businesses must file the VAT 3 return with the Kenya Revenue Authority (KRA) via iTax by the 20th of the month following the tax period. Registration is mandatory once annual taxable turnover exceeds KES 5,000,000. HelloBooks computes every box from your ledger and prepopulates the VAT 3 for review before you submit.
KRA VAT 3 — box reference
| Box | Label | What it includes |
|---|---|---|
| Box 1 | Standard rated supplies (16%) | Total value of taxable supplies subject to the standard 16% Kenya VAT rate, net of VAT. Includes all domestic goods and services not zero-rated or exempt. |
| Box 2 | Output VAT | VAT charged on standard rated supplies — Box 1 × 16%. This is the VAT collected from customers and owed to the Kenya Revenue Authority. |
| Box 3 | Zero-rated supplies | Exports of goods, international services, and supplies to EPZ/SEZ entities — taxable at 0%. Input VAT on related costs remains claimable. |
| Box 4 | Exempt supplies | Supplies exempt from VAT under the Second Schedule of the VAT Act 2013 — e.g. unprocessed food, certain medicines, financial services, educational services, and residential accommodation. |
| Box 5 | Standard rated purchases | Total value of taxable purchases on which 16% Kenya VAT was charged by suppliers. Used to compute claimable input VAT. |
| Box 6 | Input VAT claimable | VAT paid on business purchases that can be offset against output VAT. HelloBooks applies the standard apportionment method where both taxable and exempt supplies exist. |
| Net VAT | Net VAT payable / (excess credit) | Box 2 minus Box 6. A positive balance is remitted to the KRA by the 20th of the following month. An excess credit is carried forward automatically. |
Key facts for Kenya VAT
- Standard rate
- 16%
- Zero rate
- 0% — exports, international services, EPZ/SEZ supplies
- Filing frequency
- Monthly
- Deadline
- 20th of the month following the tax period
- Registration threshold
- KES 5,000,000 annual taxable turnover
- Filing portal
- KRA iTax Portal (itax.kra.go.ke)
- Governing authority
- Kenya Revenue Authority (KRA)
- Governing law
- VAT Act 2013 (Cap. 476)
Page last reviewed: 2026-06-16.